發(fā)布時(shí)間：2018-05-15 17:32

  本文選題：穩(wěn)健型 + 財(cái)務(wù)戰(zhàn)略�。� 參考：《重慶理工大學(xué)》2014年碩士論文

【摘要】：當(dāng)今，我國(guó)企業(yè)在全球經(jīng)濟(jì)一體化和社會(huì)主義市場(chǎng)經(jīng)濟(jì)不斷健全的背景下，面臨的國(guó)內(nèi)外經(jīng)營(yíng)環(huán)境愈發(fā)復(fù)雜。金融危機(jī)在動(dòng)態(tài)多元的市場(chǎng)背景下也層出不窮，使得企業(yè)間的競(jìng)爭(zhēng)日趨嚴(yán)峻殘酷。我國(guó)企業(yè)普遍存在這樣一種現(xiàn)狀：數(shù)量和規(guī)模不斷發(fā)展的同時(shí)，企業(yè)持續(xù)經(jīng)營(yíng)的時(shí)間和盈利能力卻成反比下降。這主要是由于企業(yè)存在各種問(wèn)題，使其難以面對(duì)外部環(huán)境的劇烈變化，因此制定正確合理的企業(yè)戰(zhàn)略對(duì)于企業(yè)穩(wěn)步發(fā)展至關(guān)重要。另外，2008年全球性經(jīng)濟(jì)危機(jī)直接導(dǎo)致國(guó)際大宗商品價(jià)格迅猛下跌，，鋼鐵行業(yè)商品也相應(yīng)的大幅度跌落，全球需求減少。在歐債危機(jī)的后續(xù)影響層出不窮以及國(guó)內(nèi)經(jīng)濟(jì)增長(zhǎng)速度沒(méi)有起色的雙重背景下，直至2012年我國(guó)的鋼鐵市場(chǎng)還是深陷困境。目前我國(guó)鋼鐵企業(yè)全行業(yè)虧損，供需矛盾空前激烈，鋼鐵企業(yè)在發(fā)展的道路上舉步維艱。由于高庫(kù)存、資金周轉(zhuǎn)不暢、銷量急跌等問(wèn)題，將鋼鐵產(chǎn)品價(jià)格一路倒追至10年前，導(dǎo)致大量企業(yè)采用改行、停產(chǎn)等方式來(lái)應(yīng)對(duì)危機(jī)。在嚴(yán)峻的國(guó)內(nèi)和國(guó)際經(jīng)濟(jì)背景下，X企業(yè)為了促進(jìn)其持續(xù)健康的發(fā)展，通過(guò)實(shí)施穩(wěn)健型財(cái)務(wù)戰(zhàn)略來(lái)控制財(cái)務(wù)風(fēng)險(xiǎn)。2013年實(shí)現(xiàn)營(yíng)業(yè)收入129,732,149,355.48元，資產(chǎn)總額達(dá)到214,357,301,000.24元，在同行業(yè)企業(yè)面臨經(jīng)營(yíng)困境的情況下脫穎而出。 本文選擇X企業(yè)作為研究對(duì)象，首先通過(guò)分析X企業(yè)實(shí)施的具體財(cái)務(wù)措施并對(duì)其實(shí)施的效果進(jìn)行分析，證明其財(cái)務(wù)戰(zhàn)略屬于穩(wěn)健型。然后分析了X企業(yè)財(cái)務(wù)戰(zhàn)略實(shí)施為其帶來(lái)的優(yōu)勢(shì)以及存在的不足并提出了改進(jìn)建議。最后對(duì)X企業(yè)應(yīng)用穩(wěn)健型財(cái)務(wù)戰(zhàn)略的經(jīng)驗(yàn)進(jìn)行了總結(jié)，希望能夠?qū)τ�利能力較差、資金利用效率較低、缺乏競(jìng)爭(zhēng)力的企業(yè)提供一定的參考借鑒。
[Abstract]:Nowadays, under the background of global economic integration and socialist market economy, Chinese enterprises are facing more and more complex domestic and foreign business environment. Under the dynamic and diversified market background, the financial crisis also emerges endlessly, which makes the competition between enterprises become more and more severe and cruel. There is such a situation in Chinese enterprises: while the quantity and scale of enterprises are developing, the time of continuous operation and the profitability of enterprises decline inversely. This is mainly due to the existence of various problems, which make it difficult to face the drastic changes of the external environment. Therefore, it is very important to formulate the correct and reasonable enterprise strategy for the steady development of the enterprise. In addition, the 2008 global economic crisis directly led to a sharp fall in international commodity prices, the steel industry commodities have also fallen sharply, global demand has fallen. Against the background of the continuous impact of the European debt crisis and the lack of improvement in domestic economic growth, China's steel market was still in deep trouble until 2012. At present, the iron and steel enterprises in our country are losing money in the whole industry, the contradiction between supply and demand is fierce, and the development of iron and steel enterprises is very difficult. Due to the problems of high inventory, poor capital flow and sharp drop in sales volume, the price of steel products has been reversed to 10 years ago, which has led a large number of enterprises to adopt the methods of changing jobs and stopping production to deal with the crisis. Under the severe domestic and international economic background, in order to promote its sustainable and healthy development, the enterprise controls financial risk by implementing the prudent financial strategy. In 2013, the operating income is 129732149355.48 yuan, and the total assets amount to 214357301000.24 yuan. In the same industry enterprises are faced with the plight of the situation stand out. This paper chooses X enterprise as the research object. Firstly, by analyzing the specific financial measures implemented by X enterprise and analyzing the effect of its implementation, it is proved that the financial strategy of X enterprise belongs to the type of conservatism. Then it analyzes the advantages and disadvantages brought by the implementation of X enterprise financial strategy and puts forward some suggestions for improvement. Finally, the paper summarizes the experience of X enterprise in applying prudent financial strategy, hoping to provide some reference for the enterprises with poor profitability, low efficiency of capital utilization and lack of competitiveness.
【學(xué)位授予單位】：重慶理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F406.72;F426.31

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